Assignment 4

Miss Professorbrilliant answers
ATTACHED FILE(S)
Accounting for Funds in Public Schools
For this component, the student is expected to review the following chapters/documents:
· Chapter 13: Accounting and Auditing, from Financing Education in a Climate of Change.
· Chapter 14: Business Aspects of the School Community, from Financing Education in a Climate of Change
· Chapter 16: The Road Ahead for School Finance, from Financing Education in a Climate of Change
Florida has a set of uniform standards for accounting for cash receipts at school centers.Please review the following items regarding the use of Internal Funds:
http://www.fldoe.org/fefp/redtoc.aspLinks to an external site.
Chapter 5:Program Cost Accounting and Reporting – Definitions, Procedures, Attribution Basis, and Report Format, fromFinancial and Program Cost Accounting and Reporting for Florida Schools (Redbook)
Chapter 8:School Internal Funds, fromFinancial and Program Cost Accounting and Reporting for Florida Schools (Redbook).
(
ALL Students submit answers to the following 3 questions
):
1. How are salaries and contracts for professional services handled in Encumbrance Accounting systems?Why would understanding this concept be beneficial to the school principal?
2. What are the benefits of Cost Accounting? How would you attribute the costs of a Guidance Counselor to the various programs within the school center?
3. Explain the difference between the different types of Audits. What type of Audit would be completed to monitor the following
· Internal accounts
· FTE funds
· Federal funds (i.e. IDEA grants)
In your state, there are probably specific guidelines addressing the collection and distribution of cash receipts at schools.The student will write a short paper that outlines the state and/or local school district regulations outlined in procedures for handling cash, fund raising, etc. The paper will address the following:
1. General principles/guidelinesWhat procedures are in place to guarantee security of cash receipts (deposit requirements, check signature regulations, use of receipts, etc.)?
2. What can funds in internal accounts be used to purchase?
3. What restrictions are placed upon these funds?
4. Who is responsible for monitoring the accuracy of the accounts?
5. Write a memorandum to your teachers/staff as to the rules/regulations in your school district regarding collection of funds for fund raising activities?

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